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HMRC Guidance: Guidance Food products (VAT Notice 701/14)

Update August 5, 2022: The temporary reduced rate of 5% that was applied to tourism and hospitality has been corrected to July 2020. The end of the temporary reduced rates has been corrected to 31 March 2022.

Find out which types of food are zero-rated and which are standard-rated for VAT purposes.

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